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To challenge an appealable GST adjudication order in India, file FORM GST APL-01 with the appropriate Appellate Authority through the GST Portal. The first appeal involves a filing deadline, a pre-deposit, and a separate order-copy requirement; the exact steps and amounts depend on the order and applicable law.
First confirm that you have an appealable order
A first appeal under Section 107 is generally available to a taxpayer or unregistered person aggrieved by a decision or order passed against them by an adjudicating authority. A demand or penalty order may be appealable. Check that the document is the operative order—not merely a show-cause notice—and identify the authority that issued it. The correct Appellate Authority depends on the officer and the applicable central or state enactment, so check the order’s appeal instructions and confirm the forum for your case. The GST Portal’s appeal FAQ describes the appeal route and appealable orders.
Calculate the deadline from communication of the order
The GST Portal FAQ gives three months from communication of the order to file a first appeal. It also says the Appellate Authority may condone a delay of up to one further month if satisfied that sufficient cause prevented filing within the initial period. That extra month is discretionary, not an automatic extension. Preserve evidence showing when and how the order was communicated, and get case-specific advice if service or limitation calculation is disputed.
Where a special statutory amendment or notification may affect the time limit, check the current law and the relevant State or Union Territory GST administration. Do not assume an extension applies to your order.
Separate the disputed amount from admitted dues
The GST Portal FAQ states that a first appeal generally requires a pre-deposit of at least 10% of the disputed tax. This is not 10% of the entire demand by default. Work from the order’s breakdown and identify the amounts you dispute and those you admit; the amount payable depends on the figures and applicable statutory version. The official FORM GST APL-01 records tax or cess, interest, penalty, fees, and other charges separately. Keep evidence of any payment made.
Prepare the APL-01 appeal and supporting record
APL-01 asks for identifying and order details, the period and issues in dispute, a statement of facts, grounds of appeal, and the relief requested. It also asks whether you want a personal hearing. Gather the relevant order, notice, returns, invoices, correspondence, payment records, and other documents that support your account of the events. Match each ground to the findings or legal basis in the order and to the evidence you rely on.
The form’s separate amount fields matter when a demand includes both tax and a penalty: identify the particular penalty component and explain why the order’s findings or legal basis should be set aside or changed. The form does not establish which substantive grounds will succeed; those depend on the order, allegations, evidence, applicable provision, and tax period.
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File through the GST Portal and complete the order-copy process
- Sign in to the GST Portal and go to Services > User Services > My Applications.
- Choose Appeal to Appellate Authority as the application type, select New Application, and choose Demand Order.
- Complete and submit APL-01 with the required details and attachments. The portal FAQ says filing may be authenticated using DSC or EVC; DSC is mandatory for companies and LLPs.
- If the order is not uploaded, submit the self-certified order copy as directed by the portal. The CBIC Appeal Rules provide for the certified order copy and supporting documents to be submitted within seven days. Follow the requirement currently displayed for your application and save proof of submission.
- Save the provisional acknowledgement, final acknowledgement, and appeal number. Under the CBIC Appeal Rules, submitting the required copy and documents within seven days preserves the provisional-acknowledgement date as the filing date; if they are submitted later, the document-submission date becomes the filing date. The rules state: “The appeal shall be treated as filed only when the final acknowledgement, indicating the appeal number is issued.”
Retain the filed form and attachments, payment evidence, proof of communication of the order, acknowledgements, and later notices or orders together. Portal labels and screens can change, so use the current instructions shown for the application.
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Know what filing does—and does not—do
The GST Portal FAQ says the balance disputed amount is stayed on filing an appeal. Read this within the applicable pre-deposit and statutory framework: filing does not erase admitted dues or decide the merits of the dispute. Track application updates, notices, hearing information, and orders under My Applications, and respond to communications in the case record.
Distinguish a regular demand appeal from a Section 128A waiver appeal
| Route | Decision being challenged | Issue on appeal | Procedure and deposit |
|---|---|---|---|
| Ordinary Section 107 first appeal | An adjudication demand order, including a penalty component | Grounds against the order and its findings | File APL-01; ordinary limitation, pre-deposit, and document rules apply. See the GST Portal FAQ and CBIC Appeal Rules. |
| Appeal from a Section 128A waiver rejection | A FORM GST SPL-07 rejecting a waiver application | Whether the waiver applies—not the merits of the original demand | Section 107 timing applies. Amounts already paid may meet some or all of the deposit requirement; any shortfall remains payable. See CBIC Circular 238/32/2024-GST. |
For the waiver route, check eligibility, payment dates, and amendments relevant to the tax period. Circular 238/32/2024-GST explains the scope of an appeal against an SPL-07 rejection and how prior payments affect the deposit; it does not turn that appeal into a challenge to the original demand’s merits.
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The right grounds cannot be determined from the fact that an order includes a demand or penalty. They depend on the actual order, show-cause notice, statutory provision cited, evidence, and tax period. If the amount, deadline, forum, service of the order, or waiver eligibility is contested, consult a qualified GST practitioner or lawyer promptly and verify the current portal and applicable law before filing.
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